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Total Spending – 2023 Financial Condition Report
… and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $11.1 billion (5.3 percent) to $220.5 billion in 2023. Since 2019, the growth in State spending (29 percent) has exceeded the rate of …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… revenue provides an indication of the State’s ability to support continuing programs. State spending, which includes … to revenue provides an indication of the States ability to support continuing programs …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the … increased $22.8 billion (12.2 percent) to $209 billion in 2022. Since 2018, the growth in State spending (27.8 percent) … $30.5 billion since 2018, including $3.4 billion in 2022. In 2022, State spending was $10,553 per person. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingVillage of Gowanda - Sewer Financial Operations (2019M-199)
Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Greene County – Court and Trust Funds (2014M-294)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Madrid-Waddington Central School District – Financial Condition (2015M-347)
… is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7151 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-12018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial … Report for the fiscal year ended March 31, 2018. While the national economy continues to expand and our fiscal condition …
https://www.osc.ny.gov/reports/finance/2018-fcrPatchogue-Medford Union Free School District – Budget Review (B7-14-2)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7142 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Town of Easton – Sales Tax Allocation (2014M-355)
… practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. Background The Town of Easton is located in Washington … of approximately 2,300. Budgeted appropriations for 2014 were approximately $1.2 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s financial activity for the period January 1, 2012 … The purpose of our audit was to assess internal controls over the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Accounts Payable Advisory No. 44
… 2014 or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, … originating in the Grants Gateway may also require vendors to accept ePayments. As such, agencies should ensure vendors … and (iii) vendors are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsState Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing of garnishment refunds. Affected Employees … Effective Date Immediately Background There is a change in the way employees who are due garnishment refunds will … mailed to their home, but will have the refund included in their paycheck. OSC Actions OSC will now process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsDiNapoli Statement on Sentencing of Special Education Provider
… of IncludED Educational Services, shows that those who abuse the state’s special education system will be held … was ordered to repay $418,000 paid to six of his relatives who performed little or no work for the special education … director of IncludED Educational Services shows that those who abuse the states special education system will be held …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this … bodies and officials who are responsible for the audit of claims. It also is our hope that the information contained … claims auditors. This guide provides a foundation of knowledge that users can build upon as they gain …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow … GL User) and posted during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied … agencies are reminded that all transactions are subject to all audits and must be submitted, approved and posted in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… and used the funds to make other non-voter approved renovations. Borrowed project funds early, resulting in about …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project